Taxpayers in Asia face the twin challenges of increased scrutiny from jurisdictions with long-standing transfer pricing regimes and greater awareness of connected issues such as the interaction with customs, in contrast to those countries for whom transfer pricing enforcement is still new, explain Kari Pahlman, John Kondos and Alex Capri of KPMG
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year